Ethics and business conduct

PwC firms help organisations and individuals create the value they’re looking for. We’re a network of firms in 158 countries with close to 180,000 people who are committed to delivering quality in assurance, tax and advisory services.

“PwC” refers to the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.

PwC ("PwC") is one of the world’s pre-eminent professional services organisations. As professional advisers we help our clients solve complex business problems and aim to enhance their ability to build value, manage risk and improve performance. As business advisors we play a significant role in the operation of the world’s capital markets. We take pride in the fact that our services add value by helping to improve transparency, trust and consistency of business processes. In order to succeed, we must grow and develop, both as individuals and as a business. Our core values of excellence, teamwork and leadership help us to achieve this growth.

While we conduct our business within the framework of applicable professional standards, laws, regulations and internal policies, we also acknowledge that these standards, laws, regulations and policies do not govern all types of behaviour.

As a result, we also have a code of conduct (pdf 251 KB) for all PwC people and firms. This code is based on our values and it takes them to the next level - demonstrating our values in action. The code also provides a frame of reference for PwC firms to establish more specific supplements to address territorial issues.